Exact calculation (part under the old rules) for 2016 starting amount for state pension

When calculating the 2016 starting amount for your state pension the part of the calculation under the old rules currently takes £156.20 and multiplies this by 'your number of full years' divided by 30. For example, say you have 18 full years up to 5th April 2016. Then the calculation is (18/30) x 156.20 = 93.72 But there is a small amount added on for the number of those years that were NOT contracted out, we're talking pennies here. Let's say 15 of those 18 years were contracted out. My question is: How does one complete the calculation for the 3 years that were not contracted out? Cannot find the answer anywhere on the internet. Most people content themselves with the first part of the calculation (even those aware there is more), as it gets close enough for many, but it's not the exact figure that HMRC arrive at. The difference is only pennies, but I would like the full calculation. Thanks to anyone who can help.

Hi RhinoRacer,

I am afraid that HMRC have no part in the calculation of your pension entitlement, this is done by the Future Pensions section of the DWP.
Their number is 0800 731 0175 and they are open  8.00am to 6.00pm Monday to Friday.

Thank you.


 

Thanks for your reply.